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 Degree Level: Doctoral
 Collection: UNT Theses and Dissertations
Accounting Measurement Bias and Executive Compensation Systems

Accounting Measurement Bias and Executive Compensation Systems

Date: December 1994
Creator: Boone, Jeffery Paul
Description: This dissertation presents empirical evidence intended to help answer two research questions. The first question asks whether executive compensation systems appear to exploit the bias in accounting-based performance measures in order to reduce the volatility in executive compensation and to allocate incentives more effectively across the range of activities performed by the executive. The second question asks whether compensation systems systematically differ between firms that use alternative accounting methods and whether any such systematic difference helps explain accounting choice. Parameters estimated in fixed-effects endogenous switching regression models were used to test the risk-shielding and incentive-allocation hypotheses. The models were estimated across a dataset consisting of 1151 executive-year observations of annual compensation paid to 222 top-level executives in 40 oil and gas firms. The dataset was partitioned by accounting method and separate models estimated for the full cost and successful efforts partitions. The tests provided modest support for the risk-shielding and incentive-allocation hypotheses, revealing that accounting measurement bias is used to focus incentives for effort in the exploration activity and to reduce executives' exposure to production risk. The design also allowed an estimate of the proportional change in compensation that was realized from the accounting choice actually made.
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Accounting Regulation and Information Asymmetry in the Capital Markets: An Empirical Study of Accounting Standard SFAS no 87

Accounting Regulation and Information Asymmetry in the Capital Markets: An Empirical Study of Accounting Standard SFAS no 87

Date: August 1994
Creator: Lin, Wen-shan
Description: This study uses both basic and self-selection regression models to test three hypotheses about the effect of SFAS 87 disclosures on information asymmetry during 1985- 1987. Both types of models test the hypotheses after controlling for changes in the inventory holding and order processing costs of the spread, while the self-selection models also control for potential self-selection bias.
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Accreditation Facilitation Projects:  Supporting High Quality Early Childhood Education and Care

Accreditation Facilitation Projects: Supporting High Quality Early Childhood Education and Care

Date: May 2013
Creator: Reinke, Stephanie L.
Description: High-quality early childhood education and care (ECEC) are linked to positive developmental outcomes for children. Systems have been created to define, measure and promote high-quality ECEC. National accreditation status is deemed the gold standard of a high-quality program, yet many centers are unable to achieve this without assistance. With the help of Accreditation Facilitation Projects (AFPs), many low-income centers are able to achieve accreditation. Centers collaborating with an AFP reap many benefits including financial support, ongoing training and mentoring, and guidance through the accreditation process. AFPs invest greatly in the centers they collaborate with and the longer the center takes to achieve accreditation, the more resources an AFP must expend. The purposes of this study were to understand if the educational level of center director, the total enrollment of a center, or the percentage of children receiving government subsidies could predict the time it takes for a center to complete the accreditation process while receiving assistance from an AFP, and to determine if there are differences in attitudes about program accreditation between center directors and early learning specialists who serve as accreditation mentors to the directors. Findings revealed that a) the higher educational level of program directors is associated with ...
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Acculturation and Sociocultural Influences as Predictors of Family Relationships and Body Image Dissatisfaction in African American, Hispanic American, and European American Women

Acculturation and Sociocultural Influences as Predictors of Family Relationships and Body Image Dissatisfaction in African American, Hispanic American, and European American Women

Date: December 2006
Creator: Garcia-Rea, Elizabeth Ann
Description: Ethnic differences in etiological factors linked to body image dissatisfaction and eating disorders were examined. In addition, the interaction of acculturation and body image dissatisfaction in influencing minority women's relationships with their parents was investigated. Participants consisted of 302 undergraduates from three ethnic groups: Caucasian, Hispanic American, and African American women who were administered self-report measures. Differences were not found between the groups in body image dissatisfaction. Low self-esteem, internalization of the thin ideal, and family emphasis on weight and appearance were all related to more body image dissatisfaction for each of these groups; however, differences in degree of endorsement were also noted between the ethnic groups on these factors. Based on the interaction findings (body image x acculturation) separation from one's mother was found in the area of attitudes and emotions for the Hispanic sample but not for the African American sample on any of the parent scales. Areas for future research and implications for diagnosis and treatment of minority populations are also discussed.
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Acculturation Level, Generational Status and Gender: Their Role in Acculturative Stress in Young Adolescent Mexican Americans

Acculturation Level, Generational Status and Gender: Their Role in Acculturative Stress in Young Adolescent Mexican Americans

Date: August 2004
Creator: Manning, Suzanne C.
Description: The purpose of this study was to determine relationships between acculturation level, generational status, and gender with acculturative stress. Acculturation level was determined by the Acculturation Rating Scale for Mexican Americans-II (ARSMA-II) and acculturative stress was determined by the Societal, Attitudinal, Familial and Environmental Acculturative Stress Scale-Children's Version (SAFE-C). Subjects included 1268 Hispanic children ages 11-15. In order to validate the usefulness of the ARSMA-II with this sample, analyses were conducted between acculturation level and generational status. The Pearson product moment correlation (r=.44) and the ANOVA between the mean acculturation score and generational status were significant. However, the mean acculturation score from this study was considerably lower than the ARSMA-II score; therefore, new acculturation levels were developed to establish local adolescent norms for the ARSMA-II. All analyses involving acculturation levels were conducted using both the ARSMA-II and new acculturation levels because 300 subjects were reclassified with the new norms. Significant results were similar using both acculturation levels; however, there were more between group differences using the new acculturation levels. It was hypothesized that as acculturation level increased toward the Anglo culture, acculturative stress would decrease. The one-way ANOVA confirmed this relationship. It was also hypothesized that as generational status increased, ...
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Acculturative Processes and Their Impact on Self-Reports of Psychological Distress in Mexican-American Adolescents

Acculturative Processes and Their Impact on Self-Reports of Psychological Distress in Mexican-American Adolescents

Date: May 2003
Creator: Garrison, Lance A.
Description: The current study examined the effects of acculturative processes on the self-report of behavioral problems in Hispanic children ages 11-14. Acculturation was measured by the Acculturation Rating Scale for Mexican Americans-II (ARSMA-II) (ã Sage Publications, Thousand Oaks, CA, www.sagepub.com) (Cuellar, Arnold, and Maldonado, 1995) and the self-report of behavioral symptoms was assessed using the Youth Self-Report (ã T.M. Achenbach, Burlington, VT, www.aseba.com) (Achenbach, 1991). It was hypothesized that while both the linear and orthogonal categories of acculturation would account for a significant proportion of the variance in behavior problems in this age group, the orthogonal model would account for a larger proportion of variance due to its multidimensional nature. As well, it was hypothesized that the experimental Marginalization scales of the ARSMA-II would be predictive of behavioral problems. Multivariate analysis of variance was used to test these hypotheses and results were non-significant for the linear, orthogonal, and marginalization categories. The effects of the ethnic/cultural homogeneity of the region from which the sample was drawn, the buffering of social support, and the developmental aspects of ethnic identity are discussed as factors which may have influenced the potential impact of acculturative stress on psychological and behavioral functioning.
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Accuracy and Efficiency in Computational Chemistry: The Correlation Consistent Composite Approach

Accuracy and Efficiency in Computational Chemistry: The Correlation Consistent Composite Approach

Date: August 2011
Creator: Wilson, Brent R.
Description: One of the central concerns of computational chemistry is that of efficiency (i.e. the development of methodologies which will yield increased accuracy of prediction without requiring additional computational resources – RAM, disk space, computing time). Though the equations of quantum mechanics are known, the solutions to these equations often require a great deal of computing power. This dissertation primarily concerns the theme of improved computational efficiency (i.e. the achievement of greater accuracy with reduced computational cost). Improvements in the efficiency of computational chemistry are explored first in terms of the correlation consistent composite approach (ccCA). The ccCA methodology was modified and this enhanced ccCA methodology was tested against the diverse G3/05 set of 454 energetic properties. As computational efficiency improves, molecules of increasing size may be studied and this dissertation explored the issues (differential correlation and size extensivity effects) associated with obtaining chemically accurate (within 1 kcal mol-1) enthalpies of formation for hydrocarbon molecules of escalating size. Two applied projects are also described; these projects concerned the theoretical prediction of a novel rare gas compound, FKrOH, and the mechanism of human glutathione synthetase’s (hGS) negative cooperativity. The final work examined the prospect for the parameterization of the modified embedded atom ...
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Accuracy and Interpretability Testing of Text Mining Methods

Accuracy and Interpretability Testing of Text Mining Methods

Date: August 2013
Creator: Ashton, Triss A.
Description: Extracting meaningful information from large collections of text data is problematic because of the sheer size of the database. However, automated analytic methods capable of processing such data have emerged. These methods, collectively called text mining first began to appear in 1988. A number of additional text mining methods quickly developed in independent research silos with each based on unique mathematical algorithms. How good each of these methods are at analyzing text is unclear. Method development typically evolves from some research silo centric requirement with the success of the method measured by a custom requirement-based metric. Results of the new method are then compared to another method that was similarly developed. The proposed research introduces an experimentally designed testing method to text mining that eliminates research silo bias and simultaneously evaluates methods from all of the major context-region text mining method families. The proposed research method follows a random block factorial design with two treatments consisting of three and five levels (RBF-35) with repeated measures. Contribution of the research is threefold. First, the users perceived a difference in the effectiveness of the various methods. Second, while still not clear, there are characteristics with in the text collection that affect the ...
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O-Acetylserine Sulhydralase-A from Salmonella typhimurium LT-2: Thermodynamic Properties and SPectral Identification of Intermediates

O-Acetylserine Sulhydralase-A from Salmonella typhimurium LT-2: Thermodynamic Properties and SPectral Identification of Intermediates

Date: August 1993
Creator: Simmons, James Walter
Description: O-Acetylserine Sulfhydrylase (OASS) is a pyridoxal phosphate enzyme that catalyzes the reaction of O-acetyl-Lserine with sulfide to give L-cysteine. OASS is present as two isoforms, designated -A and -B. The kinetic mechanism of OASS-A is well known and there is also much known concerning the acid-base chemistry of the enzyme. However, little is known concerning the location of the rate determining steps, the sequencing of chemical steps that occur at the active site, or the nature of the rate determining transition states. The studies performed to help elucidate these aspects of the OASS-A mechanism included determination of the thermodynamics of both half reactions, along with studies utilizing substrate analogs of OAS halting the reaction at specific points along the reaction pathway allowing the identification of reaction intermediates. The free energy change of the first half reaction was shown to be -5.7 Kcal/mole while the second half reaction was shown to be, for all intents and purposes, irreversible. Intermediates along the reaction pathway that have been previously identified include the internal Schiff base and the a-aminoacrylate. The external Schiff base was identified using the analogs cysteine, alanine, and glycine while the geminal diamine was identified using the analog serine. Formation of ...
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Actions Taken by Texas School Districts to Prevent Fraud

Actions Taken by Texas School Districts to Prevent Fraud

Date: May 2011
Creator: Taylor, Gordon Douglas
Description: This research is a descriptive analysis answering the question, what measures are currently taken by the leadership―boards of trustees and superintendents of schools―of Texas school districts to prevent embezzlement? The research perspective utilized was quantitative with a descriptive, cross-sectional design. Data collection was accomplished through a survey with questions constructed from the most commonly recommended strategies discovered through the review of literature. The survey was distributed to the 1031 superintendents of school districts in Texas via email. The response rate was 33% or 339 returned surveys. The data set created concentrates on the four most common preventive measures: policy and procedure, management, auditing, and ethics. These measures are considered as they function to interrupt the principles of the fraud triangle. Comparisons were completed regarding region, district size, superintendent tenure and superintendent experience. Policy adoption was found to be extremely widespread. Procedures written to fully implement policy were less prevalent. Review of management practices found problems concerning credit cards, personnel evaluations, and password access to multiple computer finance recordkeeping systems concentrated in one employee. External auditing programs were universal due to statutory mandate but internal auditors and internal audit committees were few. Ethics training for business office personnel existed but with ...
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